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TMI Blog2018 (7) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the documents which were filed by the importer cannot be subjected to cross examination at the instance of the importer. At best, the importer can place materials before the Adjudicating Authority to establish that the assessment done was improper or incorrect. Whether the petitioner should be permitted to bye-pass such a remedy and whether the Court should exercise discretion in the matter? - Held that:- The issue which is in dispute in the current proceedings pertain to classification of the goods which have been imported to arrive at the rate of duty payable. This undoubtedly is a factual issue which cannot be adjudicated in a Writ Petition - petition not maintainable. Petition dismissed as not maintainable. - Writ Petition No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal rate of duty as was assessed by the proper officer of customs prior to 08.04.2011. In the show cause notice, it is alleged that the petitioner has wrongly classified the goods and wrongly availed the benefit of the notification for payment of concessional rate of duty and it is in this context, the petitioner sought for cross examination of the officers, who assessed, audited and examined the goods impugned in the consignment, mentioned in the show cause notice. It is submitted that denial of opportunity of cross examination is not only in violation of principles of natural justice, but also contrary to the stand taken by the respondent as the petitioner has followed the classification adopted by the officers in respect of the consignm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cers as well as the co-noticee, despite the fact that the Writ Petition filed by the N.S.Mahesh, was dismissed. On the above grounds, the learned counsel for the petitioner submitted that the Writ Petition may be entertained and the Court may consider the submissions made by the petitioner and direct an opportunity to be granted to cross examine the officers of the department. 3. Heard Mr.G.M.Syed Nurullah Sheriff, learned Standing counsel for the Revenue on the above submissions. 4. The challenge to the impugned order-in-original is largely pitched upon the denial of the petitioner's request for cross examination of the officers. 5. The noticee/petitioner sought for cross examination of all the officers, who reassessed/verifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no response from the petitioner. 6. The respondent further stated that the representation dated 14.03.2018, reiterating the request made vide letter dated 11.07.2016, without any new grounds cannot be entertained and it is open to the petitioner to submit their objections by way of reply to the show cause notice. The decisions, which were relied on by the petitioner, were also distinguished on the ground that it was factually different. Thus, it was informed that more than three opportunities of personal hearing has already been granted in compliance with the provisions of Section 122A of the Act and one more opportunity of personal hearing was given on 24.04.2018. Subsequently, the petitioner sent another letter through their counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is impugned in this Writ Petition. As against the impugned order, the petitioner has a remedy of filing an appeal before the CESTAT. 8. In the given facts and circumstances, the question is whether the petitioner should be permitted to bye-pass such a remedy and whether the Court should exercise discretion in the matter. The issue which is in dispute in the current proceedings pertain to classification of the goods which have been imported to arrive at the rate of duty payable. This undoubtedly is a factual issue which cannot be adjudicated in a Writ Petition. It is for the petitioner to establish before the Appellate Tribunal that the classification adopted by the Original Authority was incorrect. Such an exercise cannot be done in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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